Nuveen Investments
333 West Wacker, Suite 3300
Chicago, IL 60606
March 10, 2010
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
Nuveen Massachusetts Dividend Advantage Municipal Fund
811-09451
333-163865
On behalf of the Nuveen Massachusetts Dividend Advantage Municipal Fund (the Fund), we hereby make the following representations:
(i) The Fund is responsible for the adequacy and accuracy of the disclosure in its filings with the Securities and Exchange Commission (the Commission);
(ii) Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(iii) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Fund from full responsibility for the adequacy and accuracy of the disclosure in the filings; and
(iv) The Fund may not assert this action as a defense in any proceeding initiated by the Commission or any person under the Federal securities laws of the United States.
NUVEEN MASSACHUSETTS DIVIDEND ADVANTAGE MUNICIPAL FUND | ||
By: | /s/ Kevin J. McCarthy | |
Name: | Kevin J. McCarthy | |
Title: | Vice President and Secretary |